The Tax Adviser
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.
Annette M. Nellen. "The AICPA's 10 Guiding Principles" The Tax Adviser (2002): 100.